Tax

Best Cosmetics Ltd v Revenue and Customs (IMPORT VAT - Postponed VAT Accounting - importer not VAT registered - post-clearance demand notices issued for unpaid VAT - no evidence that postponed VAT was accounted for)

[2026] UKFTT TC 236First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Birmingham Civil and Family Justice Centre Heard On: 20 October 2025Judgment Date: 06 February 2026 B e f o r e :”

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